https://www.taxtmi.com/caselaws?id=107040 The Appellate Tribunal ruled in favor of the Revenue, upholding the confiscation of goods and penalties on the exporting company due to misdeclaration in a drawback shipping bill. The Tribunal found that the goods did not correspond with the entry in the shipping bill, attracting Section 113(i) provisions. However, the penalty imposed on the director of the exporting company was set aside as there was no evidence of personal involvement in the misdeclaration. The decision emphasized the importance of accurate declarations in shipping documents to prevent misdeclarations and ineligible claims for drawbacks. en-us Fri, 20 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 11:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107040 The Appellate Tribunal ruled in favor of the Revenue, upholding the confiscation of goods and penalties on the exporting company due to misdeclaration in a drawback shipping bill. The Tribunal found that the goods did not correspond with the entry in the shipping bill, attracting Section 113(i) provisions. However, the penalty imposed on the director of the exporting company was set aside as there was no evidence of personal involvement in the misdeclaration. The decision emphasized the importance of accurate declarations in shipping documents to prevent misdeclarations and ineligible claims for drawbacks. Case-Laws Central Excise Fri, 20 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107040